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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Riri Zelmiyanti
Universitas Islam 45
Economics, Econometrics & Finance

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PENDEKATAN TEORI KEAGENAN PADA KINERJA KEUANGAN DAERAH DAN BELANJA MODAL (STUDI PADA PROVINSI DI INDONESIA) Riri Zelmiyanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to explore the effect of the local government financial performance to capital expendituresin all provinces in Indonesia. Studies of capital expenditure has been done but still a few who try to connectwith the theory of agency. This study tried to give evidence that financial performance in the aspects ofregional autonomy, the effectivity ratio, Silpa, and revenue growth. Population of this research is 33provincial governments in Indonesia. Province financial reports for the period 2006-2010 are used as sampleof this study. Regression analysis is used as data analysis technique. The results showed that autonomy havenegative significant effect to capital expenditure. The effectiveness ratio did not have effect the capitalexpenditures. SILPA had no effect to capital spending. Revenue growth has significant negative effect oncapital spending.
PERKEMBANGAN AKUNTANSI BERBASIS AKRUAL PADA SEKTOR PEMERINTAH DI INDONESIA Riri Zelmiyanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v6i1.829

Abstract

Under accrual base, revenue and expense are recognized when transaction exist regardless the cashoccur. Accrual base implementation should be carefully, with proper preparation and related structured rules,system, and human resource. Government Accounting Standard (GAS) implementation accrual base will impactthe regulatory changes and accounting system, and must be supported by capacity and capability of humanresources. The implementation of accrual base in Indonesia govermental accounting actually started at 2001with the issuance of MAKUDA. GAS implementation with accrualo base is a mandate of UU No.17/2003 aboutState Finance. However, every unit in government departemen has difference preparation, so GASimplementation based on accrual are done in stages, with the implementation of SAP-based Cash TowardsAccrual based on Government Regulation No. 24 of 2005 and will then move to accrual-based SAP in fullaccordance with Government Regulation No. 71 Year 2010 began the year 2015
PERKEMBANGAN PENERAPAN PRINSIP KONSERVATISME DALAM AKUNTANSI Riri Zelmiyanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v5i1.1331

Abstract

This paper tried to see the development of the application of the principle of conservatism in accounting. In the previous study researchers directly see how the implementation of the application of the principle ofconservatism. Whereas in this study tried to see the beginning of conservatism in accounting principles to theInternational Financial Report Standards (IFRS) or more towards the development of the principle ofconservatism. This study also gives some examples of the implementation of the accounting standards. Theexistence of the financial statements of the international harmonization of accounting, affecting theimplementation of the principle of conservatism in the company. The desire IFRS produce financial statementsthat could predict future circumstances contrary to the principle of conservatism, so the application of theprinciple of conservatism began to be reduced. But because of the level of uncertainty within the company led tothe principle of conservatism can not be eliminated completely, so that the current IFRS issued a new principle,namely prudence.
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